저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감사품질

#공시기한 단축

#공정가치모형

#교양회계

#규범적 영업손익

#기업설명회

#기회주의적 이익결정

#내부회계관리제도

#내부회계관리제도 운영실태보고서

#무형자산

#보고이익 기준점

#사회진출용 교양과목

#상장폐지 실질심사 제도

#서비스업종

#소형회계법인

#손상차손

#수익인식

#연결공시제도 변경

#연결재무제표

#외부감사인

#원칙중심

#유형자산

#이익조정

#재량적 수익모형

#재량적 영업손익

#재무분석가

#재평가모형

#전기 주당순이익

#전기이익

#정보불균형

#정책적 효과

#주채무계열

#투자부동산

#품질관리감리

#한국채택국제회계기준(K-IFRS)

#회계교육

#회계정보의 신뢰성

#회계환경

#accounting education

#accounting environment

#Alternative Operating Income

#analyst

#audit quality

#avoiding earnings decrease avoiding EPS decrease

#balance of information between creditors and business

#Change the disclosure rules

#Choice of accounting standard

#Confidence of accounting information

#Consolidated financial statements

#Definite Operating Income

#discretional earnings management

#discretional revenue model

#discretionary income adjustment

#discretionary revenue model

#earning thresholds

#Earnings Management

#external auditor switching

#Fair Value Option

#general education curriculum

#imbalance of information

#impairment loss

#Information asymmetry

#Intangible Asset

#Internal Accounting Management System

#Investment Asset

#Investor Relations(IR)

#K-GAAP

#K-IFRS

#Main Debtor Groups

#main debtor groups regulation

#Non-Big firm

#opportunistic behavior of managements

#practical accounting education

#Principle Based Accounting

#Quality control system

#Reliability of accounting information

#Reports from Internal Accounting Management Systems

#sales revenue recognition

#service industries

#Statutory disclosure deadline

#Substantial investigation system of delisting

#Tangible Asset

#Unlisted company

#Value relevance

#Value Relvance